This part is not applicable when, upon January 1, 2021, a local governing body is a party to a valid contract that includes terms related to the collection and remittance of the taxes set out in § 67-4-1502(a), with a short-term rental unit marketplace. This section applies only while the contract, or any successor agreement, remains valid and effective. If the contract terminates and no successor agreement is executed, then the taxes must be collected and remitted in accordance with this part.
Structure 2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 15 - Short-Term Rental Unit Marketplace Tax
§ 67-4-1501. Part Definitions. [Effective January 1, 2021.]
§ 67-4-1504. Prohibited Advertising and Statements Relating to Tax. [Effective January 1, 2021.]
§ 67-4-1505. Applicable Administrative and Enforcements Provisions. [Effective January 1, 2021.]
§ 67-4-1507. Promulgation of Rules. [Effective January 1, 2021.]
§ 67-4-1508. Inapplicability of Part — Applicability of Section. [Effective January 1, 2021.]
§ 67-4-1509. Report on Tax Rate Imposed by Local Government. [Effective January 1, 2021.]